A magnetoresistive random access memory (MRAM) is one of nonvolatile memories which stores information utilizing a change in the resistance of a magnetic tunnel junction (MTJ) element. The MTJ element includes a pair of ferromagnetic layers and a tunnel barrier layer provided between the pair of ferromagnetic layers. The MTJ element is an element which, according to a parallel or antiparallel state in a magnetization direction of the ferromagnetic layer, changes the resistance value with respect to a tunnel current flowing through the tunnel barrier layer. In a memory device employing such an MRAM, in order to realize a multi-valued (not less than ternary) memory, it should be desirable to simplify the element structure and the manufacturing process.